A non-volatile memory device is provided. The non-volatile memory device includes a substrate, a first gate structure disposed on the substrate, a second gate structure disposed on the substrate, and a memory gate structure disposed on the substrate and between the first gate structure and the second gate structure. The memory gate structure at least covers the first gate structure and the second gate structure. The memory gate structure includes a charge storage layer disposed on the substrate and a memory gate layer disposed on the charge storage layer.